本文将作业成本法运用到货代企业成本控制实践中去， 探讨货代企业成本控制的
新思路、新方法。在研究过程中，首先对 Mutula 公司成本构成与成本控制现状进行分
析，指出 Mutual 公司成本控制存在的问题以及改进的必要性，提出了作业成本法在企
业成本控制中应用的适用性和可行性，运用价值链理论实行作业成本法成本控制模式，
并在此基础上建立适用 Mutual 公司的有效成本控制系统。
关键词：国际货运代理企业；成本控制；作业成本法
ABSTRACT
With the global economic development and the acceleration of world economy integration,
and international cargo agents emerge as the times required, playing a crucial role in
international trades. Since the global financial crisis of 2008, the international and domestic
economy has been in turbulence, and the export businesses of Chinese foreign trade
corporations have sharply dropped. Consequently, the canvassing quantity for international
cargo agents has significantly reduced which intensifies the competition and pushes the
whole industry into the meager profit period,over 70% proportion of middle and small sized
companies of this industry are facing the problem of survival. Under the situation of reduced
business, strengthening the internal cost control and establishing a perfect cost control
system will be one of the chief solutions to the above mentioned problems.
In this thesis， the activity based costing is applied to the practice of cost control in the cargo
agents and new ideas and methods for cargo agents.
In the course of the study,Mutual as a case study, this thesis firstly carries out an analysis of
the cost structure and the current cost control situation of the company. The existing
problems of cost control in the company and the necessity for improvement are pointed out,
the usability and feasibility of the activity based costing in the application of the cost control
in companies are put forward, the activity based costing cost control mode based on
value-chain theory is formed and therefore an applicable effective cost control system for
Mutual is established.
Key words：international cargo agents；cost control；Activity Based Costing
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